119th Congress · introduced in the House · Jan 23, 2025
Main Street Tax Certainty Act
Official title from Congress.gov
Latest action (Jan 23, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Jan 23, 2025)
Main Street Tax Certainty Act
This bill makes permanent the qualified business income (QBI) tax deduction.
Under current law, individuals, estates, and trusts may deduct the lower of (1) 20% of QBI from a qualified business, qualified real estate investment trust dividends, and qualified publicly traded partnership income; or (2) 20% of taxable income less net capital gain. (Some limitations apply.)
However, under current law, the QBI tax deduction expires after December 31, 2025.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
253 citations; showing the 25 most recently posted.
AMRIZE NORTH AMERICA INC. · lobbying firm or registrant: AMRIZE NORTH AMERICA INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$260,000
Spent on own lobbying
S. 213, Main Street Tax Certainty Act. H.R. 1990, American Innovation and R&D Competitiveness Act of 2025. H.R. 703, Main Street Tax Certainty Act. Monitor and engage on federal legislation and administrative action related to carbon capture and sequestration, including 45Q…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF REALTORS · lobbying firm or registrant: NATIONAL ASSOCIATION OF REALTORS
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$27,400,000
Spent on own lobbying
…nits. Converting Commercial Real Estate to Housing H.R. 2410 Revitalizing Downtowns and Mainstreets Act 199A Deduction H.R.1 - One Big Beautiful Bill Act S.213/HR703 Main Street Tax Certainty Act H.R. 1301 Death Tax Repeal Act Natural Disasters H.R.1105 - Disaster Resiliency and Coverage Act The Resilient Home Tax Credits A…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN HOTEL & LODGING ASSOCIATION · lobbying firm or registrant: AMERICAN HOTEL & LODGING ASSOCIATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,036,000
Spent on own lobbying
…lity. Issues related to individual and family rates. Issues related to 1099k tax issues. Support of Opportunity Zones. Tax treatment of tips and related issue. H.R. 703/S. 213: the Main Street Certainty Act. H.R. 574/S. 187: the ALIGN Act. H.R. 482/S. 129: No Tax on Tips Act. H.R. 1827/S. 847: Child Care Availability and Affor…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
REDWOOD HOLDINGS, LLC FKA REDWOOD CAPITAL INVESTMENTS · lobbying firm or registrant: ALSTON & BIRD LLP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Paid to lobbying firm
Issues related to H.R.1177/S.492, Improve and Enhance the Work Opportunity Tax Credit Act, H.R.703, Main Street Tax Certainty Act, and H.R.332/S.1314, Travel Trailer and Camper Tax Parity Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
FAMILY BUSINESS COALITION · lobbying firm or registrant: SCHOENING STRATEGIES, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Paid to lobbying firm
Death Tax Repeal Act (S.587/H.R. 1301); Main Street Tax Certainty Act (S.213/H.R. 703).
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CAFFERTY COMMERCIAL REAL ESTATE SERVICES · lobbying firm or registrant: SCHOENING STRATEGIES, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Paid to lobbying firm
Death Tax Repeal Act - S. 587, H.R. 1301; Main Street Tax Certainty Act - H.R. 703; Small Business Tax Cut Act - H.R. 8415.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN LIGHTING ASSOCIATION · lobbying firm or registrant: SCHOENING STRATEGIES, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
Death Tax Repeal Act - S. 587, H.R. 1301; Accelerate Long-term Investment Growth Now Act (ALIGN Act) - H.R. 574; Main Street Tax Certainty Act - H.R. 703; Small Business Tax Cut Act - H.R. 8415.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMAC ACTION, INC. · lobbying firm or registrant: SCHOENING STRATEGIES, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$40,000
Paid to lobbying firm
Death Tax Repeal Act - S. 587, H.R. 1301; Main Street Tax Certainty Act - S.213, H.R. 703.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN TRUCKING ASSOCIATIONS · lobbying firm or registrant: AMERICAN TRUCKING ASSOCIATIONS
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$650,000
Spent on own lobbying
…cks Act; H.R. 2391 - Strengthening Supply Chains through Truck Driver Incentives Act; H.R. 1301 / S. 587 - Death Tax Repeal Act; H.R. 574 / S. 187 - ALIGN Act; H.R. 703 / S. 213 - Main Street Tax Certainty Act; H.R. 1177 / S. 492 - Improve and Enhance the Work Opportunity Tax Credit Act; H.R. 1253 / S. 536 - Fair SHARE Act; H.…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
WINE AND SPIRITS WHOLESALERS OF AMERICA INC · lobbying firm or registrant: WINE AND SPIRITS WHOLESALERS OF AMERICA, INC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$163,490
Spent on own lobbying
H.R. 703; S.213 "Main Street Tax Certainty Act", 199-A Permanency for pass through businesses, Estate Tax Permanence, LIFO
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ASSOCIATED BUILDERS AND CONTRACTORS INC · lobbying firm or registrant: ASSOCIATED BUILDERS AND CONTRACTORS, INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Taxation/Internal Revenue Code
$700,000
Spent on own lobbying
…evived expensing of research and development costs. Restoration of 100% bonus depreciation. Opposition to exclusionary labor mandates in IRA green tax credits. H.R. 703: the Main Street Tax Certainty Act. H.R. 1: One, Big, Beautiful Bill Act. H.R. 6231/S. 3265: Improve and Enhance the Work Opportunity Tax Credit Act. H.R. 8800…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL LUMBER AND BUILDING MATERIAL DEALERS ASSOCIATION · lobbying firm or registrant: SMITHBUCKLIN CORPORATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 16, 2026 · issue area: Taxation/Internal Revenue Code
$40,000
Paid to lobbying firm
- Issues related to the Main Street Tax Certainty Act (H.R. 703/ S. 213), - Issues related to the Death Tax Repeal Act of 2025 (H.R.1301 / S. 587), - Issues related to the Accelerate Long-term Investment Growth Now (ALIGN)…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL BEER WHOLESALERS ASSOCIATION · lobbying firm or registrant: EB CONSULTING
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 16, 2026 · issue area: Taxation/Internal Revenue Code
$27,000
Paid to lobbying firm
H.R. 1301/S. 587- Death Tax Repeal Act. Issues related to permanent estate tax relief. H.R. 703/ S.213 -Main Street Tax Certainty Act. Issues related to the permanence of the 20% deduction for S. Corporations. Section 179 business expensing; bonus depreci…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORS · lobbying firm or registrant: NATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORS
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 13, 2026 · issue area: Taxation/Internal Revenue Code
$563,000
Spent on own lobbying
…bia Council in approving the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025; S.587/H.R.1301, Death Tax Repeal Act; S.213/H.R.703, Main Street Tax Certainty Act; S.3265/H.R.6231, Improve and Enhance the Work Opportunity Tax Credit Act; Last-in, First-out (LIFO) Inventory Accounting Method…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ROOFING CONTRACTORS ASSOCIATION · lobbying firm or registrant: NATIONAL ROOFING CONTRACTORS ASSOCIATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 12, 2026 · issue area: Taxation/Internal Revenue Code
$200,000
Spent on own lobbying
Monitor implementation of the Tax Cuts and Jobs Act of 2017, specifically section 179 Support the Main Street Tax Certainty Act (H.R. 703/S. 213) Support the continuation of stepped-up basis for capital gains taxes Monitor provisions of the Inflation Reduction Act and implementation Support the S…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
M FINANCIAL · lobbying firm or registrant: M FINANCIAL
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 1, 2026 · issue area: Insurance
$60,000
Spent on own lobbying
S.213 - Main Street Tax Certainty Act H.R.703 - Main Street Tax Certainty Act H.R. 1301 - Death Tax Repeal Act S. 587 - Death Tax Repeal Act of 2025 H.R. 7187 - The Clarity for Compensation Act H.R. 1 - On…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMRIZE NORTH AMERICA INC. · lobbying firm or registrant: AMRIZE NORTH AMERICA INC.
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · amended · posted Jul 24, 2026 · issue area: Taxation/Internal Revenue Code
$190,000
Spent on own lobbying
S. 213, Main Street Tax Certainty Act. H.R. 1990, American Innovation and R&D Competitiveness Act of 2025. H.R. 703, Main Street Tax Certainty Act. Monitor and engage on federal legislation and administrative action related to carbon capture and sequestration, including 45Q…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ROOFING CONTRACTORS ASSOCIATION · lobbying firm or registrant: NATIONAL ROOFING CONTRACTORS ASSOCIATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 21, 2026 · issue area: Taxation/Internal Revenue Code
$200,000
Spent on own lobbying
Monitor implementation of the Tax Cuts and Jobs Act of 2017, specifically section 179 Support the Main Street Tax Certainty Act (H.R. 703/S. 213) Support the continuation of stepped-up basis for capital gains taxes Monitor provisions of the Inflation Reduction Act and implementation Support the S…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMRIZE NORTH AMERICA INC. · lobbying firm or registrant: AMRIZE NORTH AMERICA INC.
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$200,000
Spent on own lobbying
S. 213, Main Street Tax Certainty Act. H.R. 1990, American Innovation and R&D Competitiveness Act of 2025. H.R. 703, Main Street Tax Certainty Act. Monitor and engage on federal legislation and administrative action related to carbon capture and sequestration, including 45Q…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN TRUCKING ASSOCIATIONS · lobbying firm or registrant: AMERICAN TRUCKING ASSOCIATIONS
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$720,000
Spent on own lobbying
…H.R. 2391 - the Strengthening Supply Chains through Truck Driver Incentives Act; H.R. 1301 / S. 587 - Death Tax Repeal Act; H.R. 574 / S. 187 - The Align Act; H.R. 703 / S. 213 - Main Street Tax Certainty Act; H.R. 1177 / S. 492 - Improve and Enhance the Work Opportunity Tax Credit Act; H.R. 1253 / S. 536 - Fair SHARE Act; H.…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
REDWOOD HOLDINGS, LLC FKA REDWOOD CAPITAL INVESTMENTS · lobbying firm or registrant: ALSTON & BIRD LLP
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Paid to lobbying firm
Issues related to H.R.1177/S.492, Improve and Enhance the Work Opportunity Tax Credit Act, H.R.703, Main Street Tax Certainty Act, and H.R.332/S.1314, Travel Trailer and Camper Tax Parity Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN HOTEL & LODGING ASSOCIATION · lobbying firm or registrant: AMERICAN HOTEL & LODGING ASSOCIATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$840,000
Spent on own lobbying
…lity. Issues related to individual and family rates. Issues related to 1099k tax issues. Support of Opportunity Zones. Tax treatment of tips and related issue. H.R. 703/S. 213: the Main Street Certainty Act. H.R. 574/S. 187: the ALIGN Act. H.R. 482/S. 129: No Tax on Tips Act. H.R. 1827/S. 847: Child Care Availability and Affor…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL SMALL BUSINESS ASSOCIATION · lobbying firm or registrant: NATIONAL SMALL BUSINESS ASSOCIATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Small Business
$16,000
Spent on own lobbying
…nishing terrorism, money laundering, and other misconduct involving United States corporations and limited liability companies, and for other purposes. Oppose. H.R.703/S.213 - Main Street Tax Certainty Act. To amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income. Support. H.Con…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF REALTORS · lobbying firm or registrant: NATIONAL ASSOCIATION OF REALTORS
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$14,580,000
Spent on own lobbying
…nits. Converting Commercial Real Estate to Housing H.R. 2410 Revitalizing Downtowns and Mainstreets Act 199A Deduction H.R.1 - One Big Beautiful Bill Act S.213/HR703 Main Street Tax Certainty Act H.R. 1301 Death Tax Repeal Act Natural Disasters H.R.1105 - Disaster Resiliency and Coverage Act Communications with the House of…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN BANKERS ASSOCIATION · lobbying firm or registrant: AMERICAN BANKERS ASSOCIATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$3,510,000
Spent on own lobbying
Credit Union Tax and Charter Issues H.R. 703/S. 213, the Main Street Tax Certainty Act Tax Cuts and Jobs Act Program Extensions 199A Deduction for Qualified Business Income Federal Corporate Tax Rate Oppo…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing